Ledger Accounts, Adjusting Entries, Financial Statements, and Closing Entries; End-of-Period Spreadsheet. The unadjusted trial balance of Recessive Interiors at January 31, 2018, the end of the year, follows: Recessive Interiors Unadjusted Trial Balance January 31, 2018 Debit Balances Credit Balances 13,100 8,000 7,500 113,000 11 Cash 13 Supplies 14 Prepaid Insurance 16 Equipment 17 Accumulated Depreciation-Equipment 18 Trucks 19 Accumulated Depreciation-Trucks 21 Accounts Payable 31 Common Stock 12,000 90,000 27,100 4,500 30,000 96,400 32 Retained Earnings 33 Dividends 3,000 41 Service Revenue 155,000